A Study On The Reconstruction Of Local Tax System In The Post-" Replace Business Tax With Value-added Tax " Age

Since the continuous improvement of the policy of “changing business operations” in 2012,our local taxation system has been greatly impacted,but at the same time it has also become an important opportunity for the reform of the local taxation system.Since the implementation of the “Changzhi Gaining” to July 2017,it has accumulated a tax reduction of 1.61 trillion yuan.This will undoubtedly bring enormous financial pressure to all levels of government,especially local governments,in the short term.With the full implementation of the "Budget Improvement" in May 2016,the business tax formally withdrew from the historical stage,which also caused the local government to lose its long-standing local subject taxation,and the tax revenue was turned to rely on the central value-added tax value-added tax.Divided into parts,this makes local governments lose their dominant control over tax revenues,which directly leads to the impact of tax allocation.Thanks to the boosting effect of the "business reforms," the reform of the local taxation system under the premise of insisting on the tax-sharing system is imminent.This is an urgent problem that needs to be overcome at all levels of government,the theoretical and practical sectors.This article is based on the background of the overall promotion of "business reform and increase," and mainly discusses the impact of "business reforms and increase" on the local tax system and the corresponding reform proposals.First,on the basis of the introduction of the first chapter,we define the concepts of local taxation system and “business reform and increase”,and sort out relevant theories to serve as the theoretical support for the analysis of the effect and suggestions of the “business reform”.Then it discusses the problems existing in our country's local taxation system before the "Camp Reinvention Increase",and as China's economic development progresses,the defects of these problems are gradually exposed and have affected the smooth collection of local taxes and healthy economic development.Secondly,the article analyzes in detail the impact of the “Zhan Gai Zeng” as the largest tax system reform since the establishment of China's tax system on the local taxation system.The issues that need to be addressed are: lack of local taxes,lack of balance between local government finances and expenditures,and taxation.The right to set up challenges,tax collection and management more difficult.The most serious problem that has been brought to the local tax system is the loss of the subject tax,which breaks the local taxation structure for a long time,and forms a new local taxation tax system based on the central local shared tax.After that,in view of the loss of the subject tax in the local tax system,this paper focuses on analyzing the feasibility of real estate tax as a local subject tax.Take Chongqing and Shanghai as examples of real estate tax reform as an example,under the premise of the levy of real estate tax on a broad tax base.Measure,and through the establishment of a regression model of real estate tax and fiscal revenue and a large number of tests,we conclude that real estate tax can provide stable and sufficient income for local governments under the appropriate tax rate,verifying that real estate tax as a local subject tax is feasible.Sex.Finally,this paper puts forward suggestions for improving China's local tax system under the background of “business reforms and increasing revenues”.Apart from propelling real estate tax as a local subject tax as soon as possible,it should also improve the division of local taxation rights,optimize the local income and expenditure structure,and speed up local assistance.The tax reform process,the establishment of an effective tax collection system for local taxes and tax security measures,which focus on the analysis of the possible impact of the merger of taxation and local taxation and the response methods.This article discusses the construction of China's local tax system after the "Zhan Gai Zeng" through the analysis of all aspects,in the hope that it can contribute to the improvement of the local tax system,and provide reference for subsequent scholars to study such issues.